Dates and Deadlines

Corporation Tax Returns

31 October 2024 year ends.

Plastic Packaging Tax

Return and payment quarter-end 30 September 2025.

Corporation Tax Payment

31 January 2025 year ends.

P46 (car) Electronic or Paper

Quarter to 5 October 2025.

Employment Intermediaries

Remove a report for the quarter to 5 July 2025.

Employment Intermediaries

Report for the quarter to 5 October 2025.

VAT Return Submission and Payment (online)

Month or quarter-end 30 September 2025.

CIS Return

Payments made to subcontractors in the month to 5 November 2025.

PAYE, NIC and CIS Payment (postal)

Month-end 5 November 2025.

PAYE, NIC and CIS Payment (electronic)

Month-end 5 November 2025.